Research On The Optimization Of Internal Control Of Fixed Assets In S University Based On Risk Orientation

"The 14th Five Year Plan for National Economic and Social Development of the People’s Republic of China and the Outline of Long-term Objectives for 2035"clearly states that a high-quality education system should be formed.The good operation of high-quality education system cannot be achieved without the construction of fixed assets and infrastructure of colleges and universities.Fixed assets are the important material basis to guarantee the normal scientific research and teaching activities of colleges and universities.With the expansion of school scale and improvement of school requirements,colleges and universities will choose to increase the investment in fixed assets to support educational activities and improve teaching conditions,and the risks faced by fixed assets business in colleges and universities become more and more complicated,which puts forward higher requirements on the risk management of fixed assets,so that it is especially important to establish a perfect and effective internal control system for fixed assets in colleges and universities.COSO-ERM expands the theoretical framework of internal control from the control of"process" to the control of "risk",and strengthens the control of key aspects and key risks,which is conducive to improving the efficiency and quality of internal control.Based on this,this paper identifies and evaluates the risk points of internal control of fixed assets in S University,a provincial key comprehensive university with increasing difficulty in managing fixed assets due to its expanding scale of operation,and proposes optimization suggestions based on the problems caused by medium and high risks,and also provides some reference significance for other universities to reform internal control of fixed assets.In this paper,on the basis of understanding the basic situation and the general development of internal control in S university,after initially grasping the construction of internal control of fixed assets in S university,we use questionnaire survey to deeply understand the implementation of various aspects of internal control of fixed assets in S university,identify and summarize the existing risk points,and evaluate and classify the risks in low,medium and high levels compared with the normative documents,specifically analyze the problems caused by medium and high risks The problems caused by medium and high risks are specifically analyzed and the causes of the problems are explored.Finally,under the guidance of internal control optimization principles and optimization objectives of fixed assets,we propose countermeasures and long-term risk prevention and control safeguards for the problems.The study found that(1)the business processes of internal control of fixed assets in S universities are currently facing problems such as the disconnection between budgeting and actual procurement needs,and the high risks are likely to occur in the process of repair and maintenance and transfer of fixed assets after use,and the process of handling key details of internal control implementation and departmental linkage management.(2)In order to better optimize the internal control of fixed assets in S colleges and universities,risk response measures such as strengthening the supervision of the effectiveness of fixed assets budget execution and safeguards such as improving the information platform of fixed assets business process can be proposed from two perspectives of reducing the medium and high risks of specific business processes and long-term risk prevention and control.(3)Risk-based internal control has strong applicability in fixed assets business of universities,and the implementation of internal control with risk management as the core will be the development direction of internal control in the future.